John C. Archer and Nancy M. Archer - Page 1

                                 T.C. Memo. 2000-166                                  

                               UNITED STATES TAX COURT                                

                 JOHN C. ARCHER AND NANCY M. ARCHER, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11587-98.                     Filed May 22, 2000.           

               Robert E. Reetz, Jr., Kenneth D. Owens, and Carleton A.                
          Davis, for petitioners.                                                     
               Rosemary Schell, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined a deficiency in                  
          petitioners’ income tax of $23,188 for 1994 and a penalty of                
          $4,637.60 under section 6662(a) for substantial understatement of           
               After concessions, the issues for decision are:                        

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